Legal News

Private Client weekly highlights—13 May 2021

Published on: 13 May 2021
Published by: LexisPSL
  • Private Client weekly highlights—13 May 2021
  • In this issue:
  • Queen’s Speech 2021
  • Queen’s Speech 2021—key themes and proposals
  • Queen's Speech 2021—health and social care
  • Queen’s Speech 2021: tax highlights — includes proposed new Charities Bill
  • Queen’s Speech 2021—agriculture and animal welfare
  • Queen’s Speech 2021— foreign affairs, defence and international development
  • Queen's Speech 2021—digital, culture, media and sports
  • Brexit
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) The Queen’s Speech 2021; (2) Further updates to the Trust Registration Service (TRS) guidance; (3) A local authority v A mother and others, a Court of Protection decision on the capacity of P to engage in sexual relations in the context of an appropriate package of care and contact arrangements; (4) The Treasury launches a Call for Evidence on the first five-year review of the Office of Tax Simplification; (5) M&M Builders v HMRC, in which the Upper Tribunal upheld the FTT ruling that an annuity did not prevent the SDLT market value rule under FA 2003, s 53 from applying to the transfer of a property to a connected party; (6) Clitheroe, Re Probate, which confirmed that Banks v Goodfellow remains good law and the test for assessing testamentary capacity and has not been superseded by the Mental Capacity Act 2005; (7) Eade v Hogg, which illustrates the practical approach which the courts will take to the construction and rectification of Will; (8) The OECD’s new report on inheritance taxes; (9) The DIFC Court of Appeal’s advisory judgment on trusts and foundations regimes, and (10) Lexis®PSL EU law, a new practice area. or take a trial to read the full analysis.

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